Bonus Tax Calculator
See what your bonus looks like after withholding: 22% federal supplemental rate, your state rate, and FICA.
Bonuses are withheld at a flat 22% federal supplemental rate (not your normal paycheck withholding). Enter your bonus and state rate to see the federal, state, Social Security, and Medicare withholding — and the net amount that actually hits your account.
Federal 22% supplemental rate (37% over $1M) per IRS Publication 15. Social Security assumes this is your only wage income for the year. Estimates only, not tax advice.
How to use this calculator
- Enter your gross bonus amount.
- Enter your state income tax rate (0 if your state has no income tax).
- Click Calculate to see federal, state, and FICA withholding and your net bonus.
The formula
Federal withholding = 22% × bonus (37% on the portion over $1M). State = bonus × state rate. FICA = 6.2% × min(bonus, $184,500) + 1.45% × bonus. Net = bonus − all withholding.
Worked example
A $10,000 bonus with a 5% state rate: $2,200 federal withholding, $500 state, $620 Social Security, and $145 Medicare — $3,465 withheld total, leaving a net bonus of $6,535.
Frequently Asked Questions
Why is so much withheld from my bonus?
Employers must withhold bonuses as supplemental wages at a flat 22% federal rate (37% on amounts over $1 million), which is often higher than the withholding on your regular paycheck. Add state withholding plus 7.65% FICA, and a $10,000 bonus can easily net $6,500 or less. It is withholding, though — not your final tax.
Will I get any of the bonus withholding back?
Possibly. When you file your return, the bonus is taxed as ordinary income at your marginal rate. If the 22% flat withholding was more than your actual marginal rate on that income, the excess comes back as a refund; if your marginal rate is higher (for example 32%+), you could owe more. Adjusting your W-4 can smooth this out.
Is the 22% rate the same in every state?
The 22% is the federal supplemental rate nationwide. State withholding on bonuses varies: some states use their own flat supplemental rates, others withhold at your regular rate, and several states have no income tax at all. Enter your own state rate for an accurate estimate.
Does Social Security tax apply to bonuses?
Yes. Bonuses are wages for FICA purposes: 6.2% Social Security up to the 2026 wage base of $184,500 and 1.45% Medicare on the full amount. If your salary already maxed out Social Security for the year, no additional Social Security tax is due on the bonus.